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英国注册会计师楼JP：英国对中国电商VAT态度坚定，中介代理机构资质需看清
当前，对于中国跨境卖家而言，大多数对VAT的概念还不是特别理解与重视。中国跨境电商在这方便遇到了很多问题，也吃了很多亏。在即将到来的销售旺季，VAT是否会成为你下一个“拦路虎”呢，如果规避英国VAT带来的隐藏风险，中国卖家要如何应对VAT呢？听听英国注册会计师楼JP的Julia的分享。
雨果网：什么是VAT？目前英国针对中国VAT是持什么态度？
Julia：VAT是针对最后消费群征收的消费税，也就是增值税。英国政府从2012年12月就已经颁布了这项政策：凡是从英国售出的货物，在英国有海外仓的，取消限额，无论多少都是需要注册英国的VAT。英国的VAT是20%，但是在2008年以前是17.5%。VAT的风波一直不断，在2014年11月，欧盟又对中国卖家施加压力，特别点名了中国卖家。甚至有一个英国民间电商组织把中国卖家偷税漏税，没有VAT，用虚拟地址VAT，VAT资料不相符等进行卧底调查的资料在公开网站公布出来，并且把这个黑名单给了英国税务局。
亚马逊在6月中旬的时候，通知了500个卖家，让他们在7月1号前上传税号，否则商品就会下架、账号被关。现在，英国税务局已经正式提出了申请，亚马逊会向英国税务局公布卖家部分信息。
雨果网：英国脱欧是否对VAT有影响？
Julia：英国脱欧对VAT会产生一定的影响，并且英国脱欧对中国卖家可能是个好事。
英国脱欧之后，自身的掌控力度会更大，因此会把增值税下调来刺激经济的。就好比现在英国中央银行的利率只有0.5%，比中国低很多，就是为了刺激。这可能对中国卖家来说是好的事情。
雨果网：中介申请的VAT和英国注册会计律师事务所申请的有什么不同？
Julia：首先，中国现在市面上中介申请的税号并没有完全的控制权，虽然他们能够申请下来，但是很多事情是不能解决的，因为中介根本就没有跟税务局之间对接。这导致部分卖家因不能彻底解决VAT问题而致使税号被冻结，账户被关闭。
其次，中介申请下来的VAT可能是真的VAT，但是它也就相当于以卖家自己的身份去申请的。当然合规的中介应该是要找英国的会计师事务所去申请，在VAT证书上面应该显示会计师事务所的名字和地址。对卖家来说，这样才会有保障，货物不会被海关总署扣，也不会税号被冻结，亚马逊账号被关闭。
另外，中介申请的VAT证书上面显示的可能就只有一个英国地址，这个地址如果不是会计事务所的地址，也没有会计事务所的名字，很多时候他们用的都只是一个住家地址或虚拟地址。
对中国卖家来说，账户对他们来说就是赖以生存的东西。虽然世面上有很多价格便宜的中介，但是会有很大的风险。如果不去找正规持牌会计律师事务所申请的话，是得不偿失的。
雨果网：对于中国卖家而言，申请VAT时候哪些信息是必须的要知道的？
Julia：对中国卖家来说，因为信息的不对等，该知道的信息没能及时了解，导致账号被关闭的有很多。很多卖家转到我们事务所时，账号已经被关闭。中介为卖家申请了VAT，卖家却也不知道具体是谁在英国帮他们申请。
为了做好VAT准备工作，避免碰到不合规的代理机构，Julia提出了以下建议：
1、 首先卖家需要知道这个会计师事务所的名字和地址，不然很多电商的货物被海关总署扣了，会被认为是虚拟地址。因为所有进口的货物，所有进口的海外存储的货物，每个月会收到一份进口的凭证，那个凭证是为了退税的，因此上面显示的地址必须是会计师事务所说的地址才会有保障。而中介通常只留一个虚拟地址，所以卖家会遇到各种各样的问题。例如：货物被扣，货物不放行。
以下是会计师事务所抬头及地址的英国税务局来往文件，这样才有保障。
2、辨别真假，电商有权要求知道会计师事务所的地址，在国际注册会计师公会的官方网站上输入会计师事务所的邮编就可以找到这个注册会计师事务所是否真实的，是否有登记备案。卖家是直接可以在/en/home.gb.html 国际会计师公会官网里选择找会计师事务所，左下角选择Find an accountant ， 然后选择 Find an ACCA Accountancy firm→post code:M1 4EJ→firm name: J&P Accountants 输入会计律师事务所的邮编postcode 及事务所名称 firm name 就可以找到。有点复杂，史无前例的教你辨别真假会计师事务所演示图 （保存哦 ）
3、在英国，个人会计师是不能面对公众客户的。只有持牌注册会计师事务所才可以代理客户公司税务，因为法律后果个人是无法承担的，所以必须要以备案持牌会计师事务所为依托和背书。
4、英国VAT申请流程图
（整理/雨果网 张毅）
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至于后续的报税，理论上电商也可以自行申报，不过一般还是聘用本地会计师的，那个是另外一笔业务了，跟申请vat完全无关。申请vat，中国公司自己，普通中介，会计师，都可以做，成本，由低到高，就这么简单。各位会计大师，你们自己说，是不是这么回事？
根本就是胡扯蛋，完全是竞争心态所致。会计师，觉得别人普通中介也能申请vat，就说成似乎非要会计师来申办，完全是胡说，人家英国法律明明规定，卖家自己有条件的话，可以自行申请，根本就无需英国本土地址。人家之前那么多年没有vat，也都做了那么大生意，怎么***作的？会计师只知道纸上的东西，对物流，产品，进出口本身的实际，是不太了解的。中国本土公司，也可以申请英国vat。就这么简单。
回复 yangyang：是的呢，只是会计师是没有税务代理资质的，只有会计师事务所才能在税局备案和对外接客哦，联系我们事务所后续税务问题全程无忧！
VAT市场真心混乱，原来以为中介都是会计师就可以了，原来只是会计师做还是不合法的啊！之前一vat中介给申请的让看资质一直推，最后拿出来的也不是英国注册会计师事务所，在会计公会官网上查不到的，糊弄人啊！市场真的要整顿。
感谢雨果网提供方法让我们找到真的会计师事务所！谢谢老大！
回复 泠泠：找正规会计师事务所可以联系我哦，非中介、专业办理vat和处理税务问题！
我以为市场的都是会计师呢，原来只是中介啊？
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(C)2013 雨果网 闽ICP备号-1403 Forbidden
Request forbidden by administrative rules.申请英国硕士的中介，有英国资质的公司没几个——优越留学
2013年以前，为了规范管理自费出国留学中介，教育部给部分正规留学机构进行资质认证，很多学生和家长在留学中介选择时，就十分看重这一点。2013年，教育部发布文件，规定留学中介的资格认定项目的审批部门，由教育部调整为省级人民政府教育行政部门。这意味着
教育资质认证的取消。那么对于留学中介而言，有着国外资质的中介自然更更为有保证。
当你想要英国留学时，自然要找有英国资质的英国公司最好。资质英国，靠谱可信，英国公司，去英后，很方便接受服务。而优越留学，作为一家英国公司，除了早前获得教育部资质以外，还有着英国的五重资质认证，这是别的中介所不可比的。
教育部资质——自费出国留学中介服务定义及申请条件有关规定：
根据日颁发的《自费出国留学中介服务管理规定》和《自费出国留学中介服务管理规定实施细则（试行）》，自费出国留学中介服务是指经批准的教育服务性机构通过与国外高等院校、教育部门或者其他教育机构合作，开展的与我国公民自费出国留学有关的中介活动。
从事中介服务业务的机构应当具备以下条件：
(一)具有法人资格的教育机构或教育服务性机构。
(二)有熟悉国家自费出国留学政策和教育服务性业务的工作人员。具体是指开展自费出国留学服务的机构的主要工作人员应当具有大学专科以上学历，熟悉我国和相关国家的教育情况和自费出国留学政策，或者曾经从事过教育、法律工作；工作人员的构成中应当有具备外语、法律、财会和文秘专业资格的人员；中介服务机构的工作人员不得少于5名；法定代表人应当是具有境内常住户口的中国公民。
(三)与国外教育机构已建立稳定的合作与交流关系，具体是指中介机构与国外高等院校或其他教育机构直接签署有效的合作意向书或合作协议，并报送所在地省级教育行政部门备案。
(四)有必备的资金，能在学生经济利益受损时保障其合法权益，按协议予以赔偿。中介服务机构所要求具有的备用金，其数额不低于50万元人民币。
英国资质——优越有英国五重资质认证
优越留学有英国工商局，英国外交部、伦敦使馆、英国移民局，英国本科官方招生中心（UCAS）等部门多重认证的留学品牌。优越留学还拥有英国移民局招聘许可（Tier2 Sponsor License，这个与英国大学是同类别的，英国大学是Tier4 Sponsor License）。UCAS 是 Universities and Colleges Admissions Service 的缩写，即“大学和学院招生服务中心”，它是一个公共服务机构，统一为英国所有大学提供招生服务，和其他国家不同，申请
，都要通过UCAS进行申请。原则上，所有
的所有本科
，包括专升本，都要通过UCAS申请。
以下是官方认证的文件:
优越留学相关资质证明：
英国：英国工商局注册号, 相关注册信息可直接联系英国工商部门panieshouse.gov.uk查询。英国优越留学在中国地区进行的市场推广，招生合作，留学咨询等业务与服务通过其下属机构&- 上海优悦教育信息咨询有限公司&（及南京分公司）与&北京优粤教育咨询有限公司&进行。
中国：中华人民共和国教育部自费出国留学中介服务机构资格认定书编号：BJ--北京优粤教育咨询有限公司（优越教育国际北京下属分公司），相关认证信息可登陆中华人民共和国教育部教育涉外监管信息网http://www.查询。
除此之外，优越教育还拥有其他的独一无二的业内优势 1、中英联合办公：作为一家严谨的英国公司，优越留学中英双方联合办公，确保专家一周7天，每天24小时在线，。伦敦的办公室能够第一时间为出国后的学生在生活上和学业上都给予及时的沟通和帮助。没有任何留学公司能随便做出24小时在线咨询，跨国办公室协同办公的承诺，但是我们能！ 2、强大的顾问团队：优越留学的顾问老师，转正前有一个非常严格的要求，就是要做300个留学方案。而这些方案都是顾问老师手把手去学校官网研究出来的。英国留学行业，行业平均的顾问年签约学生量大约是50，但是优越留学的顾问平均年签约量是90以上。所以优越留学近期不得不出新的规定，顾问签约达到一定数量的，必须要安排助理老师跟进。 3、书质量原创保障：优越留学的文书团队的核心人员，大部分由海外的高素质文书人员组成。我们的所有核心文书都会严格通过外国学术界检查文书抄袭情况的系统Turn-It-In的检测，以保证低于3%的抄袭率。 4、名校案例丰富：作为英国留学的高端品牌，优越留学不仅仅对于普通的本科与硕士申请了如指掌，而且还有很多英国留学领域积累了大量经验，比如 英国博士申请，英国高中VIP申请，英国本地退学转学，英国UCAS补录，英国UCAS志愿设计，英国重读倒读，英国结婚签证，永居签证等项目。没错，这个全面性是其他留学机构所不可能达到的。 5、投诉率低：只要是一家有名的留学机构，就一定会有投诉。但是优越留学中英联合服务体系中，有一个机制，就是专门应对投诉与申请问题的，我们可以确保遇到问题能得尽快解决确保客户利益。而且投诉率直接与顾问待遇成反比。
6、YOU悦留学管家：2016年，优越留学在总结10多年留学经验的基础上，为于进一步提升留学生的留学质量与留学体验，强势推出YOU悦留学管家境外增值服务（/uk//11295.html）。服务对象主要是英国留学生，服务内容涉及了生活，法务，社交，学习，旅行等留学生活的方方面面，还有为学生提供专属服务的私人管家。而毫无疑问，此项目必将把优越留学的服务体系推向新的高度。
优越教育中国区咨询热线：400 666 1553
微信平台：英国优越教育上海代表处，英国有约申请邮件订阅
&每日新法速递
&中国法律透视
资产转让协议&&复杂版&&有条件（卖方版本）（英国）
Asset purchase agreement&long form&conditional (seller&s version)
资产转让协议&&复杂版（卖方版本）（英国）
此协议是一份详细格式的购销协议，载明了一家私人有限公司（在英国和威尔士注册成立）出售、而另一家私人有限公司（也在英国和威尔士注册成立）购买公司和资产的条款和条件。撰写此协议的基础是，撰写人是代表卖方，此协议适合在拍卖（或投标）等交易中使用，且在此交易中，拟定卖方将作为该交易的一部分撰写初始版交易文件，以供潜在买方审议。
[Insert name of seller]
[Insert name of buyer]
ASSET PURCHASE AGREEMENT
THIS AGREEMENT is made on [insert day and month] 20[insert year]
在撰写此协议时，撰写人假定：
1. 协议仅涉及一位单独卖方
2. 协议设定了购买条件，并且是按照分开交易和交割撰写，设定了买方在交易至交割期间终止协议的权利。
3. 协议限定了卖方在协议订约日期至交割日期期间经营公司的限制
4. 公司具体是指供应商品（服务除外）的制造或零售公司，资产包括自有和租赁物业、厂房、设备及车辆
5. 购买价应当在交割完成时全部以现金形式支付，在交割完成后，购买价可能会参考净资产和交割账目加以调整
6. 卖方不会向买方作出任何限制性承诺，及
7.此协议受英国和威尔士法律管辖
此处相应写入卖方和买方的登记公司名称、办公地点和营业执照编号。
各缔约方的性质对于协议项下的义务、保证、购买价的支付、责任分配以及（如果是境外公司的话）是否需要给予有关卖方能力和存续性的意见等具有重大影响。
(1) [insert name of selling corporate entity] a company incorporated in [England and Wales OR [insert country of incorporation]] under number [insert company number] whose registered office is at [insert address] (Seller), and
(2) [insert name of buying corporate entity] a company incorporated in [England and Wales OR [insert country of incorporation]] under number [insert company number] whose registered office is at [insert address] (Buyer)
[(each of the Seller and the Buyer being a Party and together the Seller and the Buyer are the Parties).]
BACKGROUND
下述内容旨在阐明协议背景和目的。 这些内容不包含实质性条款，对各缔约方不具约束力，除非已经明确指明将写入协议正文中。这些内容通常都是明显可从标题或者协议的文首条款中看到的内容，在此情况下，缔约方可以约定不写入这部分内容。
A The Seller currently carries on the Business[ under the Business Name].
B The Seller has agreed to sell the Business (including the Assets) as a going concern to the Buyer subject to the terms and conditions in this Agreement.
C [insert further recitals if required]
THE PARTIES AGREE:
1 Definitions and interpretation
此条款中的定义和解释适用于整份协议。任一特定条款、附件或段落中用到的任何定义，比如第24条中用到的“保密信息”，都可以在相关条款、附件或段落的开头找到。
1.1 In this Agreement [unless the context otherwise requires]:
'Acceptance Period'
is defined in clause 8.5;
'Accounts'
means the [audited] accounts of the Seller [for the accounting reference period ended on the Accounts Date OR for each of the last [insert number] consecutive accounting reference periods, the last of which ended on the Accounts Date], comprising a balance sheet, a profit and loss account, notes and auditors' and directors' reports[ and a cash flow statement];
'Accounts Date'
means [insert day and month] 20[insert year];
'Accruals'
means all payments which become due after the Transfer Date by the Seller to third parties under the Contracts for goods and services provided to the Seller by such third parties prior to the Transfer D
'Actual Net Asset Value'
means the amount by which the aggregate value of the Assets (including [the Book Debts,] the Deferred Receipts, the Seller Prepayments and the Stock) exceeds the aggregate value of the Assumed Liabilities, (including the [Trade Creditors, ]Customer Prepayments and the Accruals) as at the Transfer Date, as set out in the Completion Accounts and determined in accordance with clause 8 and Schedule 11;
'agreed form'
means in a form which has been agreed by the Parties and which has been duly executed or initialled by them or on their behalf for identification purposes with any alterations that may be agreed between the Parties in writing including, to take account of any changes agreed between the date of this Agreement and C
'Agreed Rate'
means the rate of [insert interest rate]% above the base rate from time to time of [insert name of bank] B
means the following assets, properties and rights used exclusively in the Business as at the Transfer Date and to be sold to the Buyer pursuant to clause 2:
(b) [the Book D]
(c) the Business Intellectual Property R
(d) the benefit (subject to the burden) of the C
(e) the benefit (subject to the burden) of the Equipment L
(f) the Freehold Properties and the Leasehold P
(g) the Leased Assets (subject to the Equipment Leases);
(h) the Plant and M
(l) the Third Party Claims (in so far as the Seller is able to assign them); and
(m) the Vehicles,
except for the Excluded Assets and Ass
'Assumed Liabilities'
(a) [amounts owed by and liabilities of the Seller in connection with the Trade Creditors after the Transfer D]
(b) all obligations and liabilities under or in respect of the Contracts after the Transfer D
(c) all debts, obligations and liabilities arising in respect of the Business after the Transfer D
(d) any liabilities of the Seller in relation to the Business which are provided for in the Completion A and
(e) the obligations specified in clause 20.3,
except for the Excluded L
'Book Debts'
means all amounts owing to the Seller in respect of goods or services supplied by the Seller to third parties in relation to the Business before the Transfer Date (whether invoiced or not and whether or not due and payable) together with any amounts in respect of VAT applicable to such supplies and interest (if any) on such amounts and the benefit of all prepayments, deposits, securities, guarantees, indemnities and other rights of the Seller in respect of such amounts and all cheques, promissory notes, bills of exchange and other negotiable instruments given to the Seller in payment or satisfaction of them except for:
(b) any amounts owed in respect of Third Party C
and Book De
'Business'
means the business of [insert description of the business being sold/bought] operated by the Seller and all other activities including those ancillary or incidental to or in connection with such business as carried on by the S
'Business Day'
means a day, other than a Saturday, Sunday or public holiday, on which clearing banks are open for non-automated commercial business in the City of London and Business Days m
'Business Information'
means all data, information, know-how and techniques in any form (whether in writing or otherwise and including in computerised form) and wherever situated used by the Seller in connection with the Business that relate to:
(a) any goods manufactured or services provided as part of the Business and the sale and marketing of such goods or services (including any and all customer lists); and
(b) the operation, management or administration (including financial) of the B
'Business Intellectual Property Rights'
means the Intellectual Property Rights owned or used by the Seller or any member of the Seller's Group in connection with the Business [including OR being] all Intellectual Property Rights set out in Schedule 1 [except for the Business Name];
'Business Name'
[means [insert any relevant business names or logos] and any abbreviation or combination of any of them and any logo, format or style which any such name or abbreviation has been used by the Seller in connection with the B]
'Buyer's Accountants'
means [insert name of firm] of [insert address];
means the Companies Act 2006;
means all petty cash and cash balances held at the Transfer Date in relation to the B
'Collection Period'
is defined in clause 16.2;
'Completion'
means completion of the sale and purchase of the Business by the performance by the Parties of their respective obligations in accordance with clause 7;
'Completion Accounts'
means the accounts prepared in accordance with clause 8 and Schedule 11;
'Completion Date'
means [the day on which Completion takes place OR the date no later than the [third OR [insert number]] Business Day after the date on which the last of the Conditions is satisfied or waived or the date to which Completion is deferred, in each case in accordance with clause 4];
'Conditions'
means the Conditions set out in clause 4.1 and Condition m
'Consequential Loss'
[means any consequential, special, indirect, incidental or punitive damages or loss or any loss of profits or other form of economic ]
'Consideration'
means the sum specified in clause 3.1 as adjusted in accordance with clause 8 and Schedule 11;
'Contracts'
means the contracts specified in Schedule 2 and Contra
'Customer Prepayments'
means all amounts received by the Seller on or before the Transfer Date in respect of the Business or the Assets which relate to the period after the Transfer Date except for:
(b) the Trade C and
(c) any amounts in respect of Taxation (including VAT) repayable or recoverable from HMRC;
means the Contracts (Rights of Third Parties) Act 1999;
'CTA 2010'
means the Corporation Tax Act 2010
'Deferred Receipts'
means all payments and receipts received by the Buyer in respect of the Business after the Transfer Date which relate wholly or partly to the period before the Transfer Date excluding:
(a) the Trade C and
(b) any amounts in respect of Taxation (including VAT) repayable or recoverable from HMRC;
'Disclosure Letter'
means the letter dated the same date as this Agreement from the Seller to the Buyer disclosing matters against the Warranties, together with its schedules and the docu
'Dispute Notice'
is defined in clause 8.5;
'Draft Accounts'
is defined in clause 8.2;
'Draft Statement'
is defined in clause 8.2.2;
'Encumbrance'
means any mortgage, claim, charge, pledge, lien, hypothecation, guarantee, right of set-off, trust, assignment, right of first refusal, right of pre-emption, option, restriction or other encumbrance or any legal or equitable third party right or interest including any security interest of any kind or any type of preferential arrangement (or any like agreement or arrangement creating any of the same or having similar effect) and Encumbrances means m
'Environment'
means all or any of the following media:
(a) air (including air within buildings or other structures and whether below or above ground);
(b) land (including buildings and any other structures or erections in, on or under it and any soil and anything below the surface of the land); and
(c) land covered with water, and water (including sea, ground and surface water);
and any living organism sup
'Environmental Laws'
means all applicable laws, regulations, codes of practice and other similar controls and advice made or issued by national or local governments or any other regulatory or administrative body, and all regulations and directives made by the legislative organs of the European Union, that are now in existence and where relevant enforceable relating to protection of the Environment, including without limitation prevention of pollution of any land, water or air due to:
(a) prevention of pollution of any land,
(b) the release, escape or other emission of any substance, including ra
(c) the production, transportation, storage, treatment, recycling
'Equipment Leases'
means the leasing, hire purchase, credit sale, deferred purchase and other similar agreements (other than any Lease) pursuant to which the Seller holds equipment or other assets used in the Business as at Completion [being OR including] the agreements listed in Schedule 3 and Equipment Lea
'Excluded Assets'
means the assets excluded from the sale and purchase of the Business under this Agreement (as specified in Schedule 8);
'Excluded Liabilities'
(a) all obligations and liabilities under or in respect of the Contracts which relate or are attributable to or arise as a result of the Business or the Assets at any time before the Transfer D
(b) all payments required to be made to the Transferring Employees under their terms and conditions of employment including wages, salaries, commissions, bonuses, holiday pay and other remuneration or expenses which relate or are attributable to or arise as a result of the Business or the Assets at any time before the Transfer D
(c) any liability for VAT or Taxation on profits or chargeable gains arising on transactions or in respect of periods up to the Transfer D and
(d) all outgoings and expenses of the Business including rent, rates, service charges and insurance premiums (including any amounts in respect of VAT incurred on such outgoings and expenses) which relate or are attributable to or arise as a result of the Business or the Assets at any time before the Transfer D
'Fairly Disclosed'
means [fairly] disclosed in such manner and in such detail as to enable a buyer to make an informed assessment of the facts or cir
'Freehold Properties'
means the freehold properties, further details of which are set out in Schedule 4Part A and Freehold Property m
means the Financial Services and Markets Act 2000;
'Goodwill'
means the goodwill of the Seller in relation to the Business together with the exclusive right of the Buyer or its assignee to represent itself as operating the Business in succession to the Seller [and to use the Business Name in connection with the Business] following C
means Her Majesty&s Revenue & C
'holding company'
means [a holding company as defined by section 1159 CA 2006 OR a parent undertaking as defined by section 1162 CA 2006];
means the International Financial Reporting Standards issued by the International Accounting Standards B
'Independent Accountant'
is defined in clause 8.7.2;
'Intellectual Property Licences'
means all and any licences, contracts and any other agreements under which:
(a) the Seller is granted the use of a third party's Intellectual Property Rights in connection with the B or
(b) a third party is granted the use of the Seller&s Business Intellectual Property Rights,
[including OR being] all those agreements set out in Schedule 1Part C;
'Intellectual Property Rights'
means copyright, patents, rights in confidential information, Know-How, trade secrets, trade marks, trade names, design right, get-up, database rights, chip topography rights, mask works, utility models, domain names, rights in computer software and all similar rights of whatever nature and, in each case:
(b) including any applications to protect or
(c) including all renewals and extensions of such ri
(d) whether vested,
'Know-How'
means inventions, discoveries, improvements, processes, formulae, techniques, specifications, technical information, methods, tests, reports, component lists, manuals, instructions, drawings and information relating to customers and suppliers (whether written or not or in any other forms and whether confidential or not);
means the lease and any supplemental documents under which any Leasehold Property is held, further details of which are set out in Schedule 4Part C and Leases means m
'Leased Assets'
means those assets which are the subject of the Equipment Leases, details of which are set out in Schedule 3;
'Leasehold Properties'
means the leasehold properties further details of which are set out in Schedule 4Part B and Leasehold Property m
'Long-Stop Date'
is defined in clause 4.2;
means all liabilities, costs, expenses (including legal expenses), claims, actions, proceedings, damages, fines, penalties, loss of profit[ and Consequential Loss];
'Management Accounts'
means the unaudited balance sheet and the unaudited profit and loss account of the Seller in relation to the Business including notes thereto commencing on the day following the Accounts Date and ending on [insert date to which these accounts shall be made up to before the execution of this Agreement] copies of which are attached to the Disclosure L
'Negotiation Period'
is defined in clause 8.7;
'Nominated Account'
means the Seller&s Solicitors client account numbered [insert bank account number], sort code [insert sort code] at [insert bank name];
'Non-transferring Employees'
means all and any persons currently or formerly engaged or employed by the Seller in the Business at Completion except for the Transferring E
'Pension Scheme'
means [[insert name of scheme] OR an arrangement or practice for the payment of, or contribution towards, an annuity, pension, lump sum, gratuity or similar benefit to be given on retirement, long-term ill-health or death, or pursuant to a pension sharing order, in relation to the service [or historic service] of a present or former employee of the Seller [or any other person], or for the benefit of that individual's dependants];
'Plant and Machinery'
means the plant, equipment, machinery, furniture, fixtures, fittings, chattels, tools and spare parts being those items set out in Schedule 5 except for the Leased A
'Properties'
means the Freehold Properties and the Leasehold P
'Proposed Transaction'
means the proposed sale of the Business and the Assets by the Seller to the B
means all documents (whether in computerised form or otherwise) relating to the Business or the Assets and used in the Business at the Transfer Date, including:
(a) all books of account and payroll records excluding all VAT R
(b) all lists, data and particulars of customers, suppliers, sales and stock records, price lists, terms and conditions, sales publications, catalogues and literature and a
(c) designs, drawings, plans, manufacturing data, technical data, plates, blocks, negatives and other similar material, except for any documents relating to the Excluded A
'Registered IPR'
means the registered Business Intellectual Property Rights and applications for such rights owned or used by the Seller in relation to the Business [including OR being] the Registered IPR set out in Schedule 1Part A;
'Seller's Accountants'
means [insert name of firm] of [insert address];
'Seller's Group'
means the Seller and any holding company or subsidiary of the S and member of the Seller's Group m
'Seller Prepayments'
means all payments made by the Seller prior to the Transfer Date in advance to third parties under the Contracts for goods and services to be supplied to the Business by such third parties after the Transfer D
'Seller's Solicitors'
means [insert name of firm] of [insert address];
means the stock-in-trade used [exclusively] in the Business at Completion, including without limitation goods and other assets purchased for resale, stores, raw materials, components purchased for incorporation into products for sale, work-in-progress and any items which, although subject to reservation of title by the suppliers, are under the control of the Seller, together with finished products of the Business except for any items forming part of the Leased A
'subsidiary'
means [a subsidiary as defined by section 1159 CA 2006 OR a subsidiary undertaking as defined by section 1162 CA 2006];
means all computer systems, products and software, telecommunications and network equipment used, owned, leased or licensed by the Seller for the purposes of the B
'Taxation or Tax'
means all forms of taxation whenever created or imposed and whether of the United Kingdom or elsewhere, without prejudice to the generality of the foregoing, includes income tax, capital gains tax, corporation tax, advance corporation tax, stamp duty, stamp duty land tax and stamp duty reserve tax, withholding tax, rates, value added tax, sales tax, customs and excise duties, inheritance tax, National Insurance Contributions and any other taxes, levies, contributions, duties or imposts similar to, replaced by or replacing any of them and all penalties, charges, fines and interest included in or relating to any tax assessment therefor regardless of to whom such taxes, penalties, charges, fines and/or interest are directly or indirectly or primarily charge
'Taxation Authority or Tax Authority'
means any taxing, fiscal or other authority (wherever situated) competent to impose, collect or enforce any liability to Tax, including HMRC;
'Tax Warranties'
means the warranties [and representations] set out in paragraph 15 of Schedule 12;
'Third Party Claims'
means all rights and claims of the Seller against third parties (including insurers) in relation to the Business and the Assets as at the Transfer Date and all rights in connection with such third parties& guarantees, conditions, indemnities, warranties and representations in relation to the Business at the Transfer D
'Trade Creditors'
means all amounts (including any amounts in respect of VAT) owed by the Seller in connection with the Business to or in respect of creditors for goods or services supplied to the Seller before the Transfer Date as set out in the Completion Accounts except for:
(a) all amounts owing to the Seller&s bankers as at the Transfer D
(b) any liabilities for Taxation including VAT payable to HMRC for taxable supplies made by or to the Seller in connection with the Business prior to the Transfer D and
(c) all amounts owed to the Transferring E
'Transaction Documents'
means the Disclosure Letter and all documents in an agreed form which are listed in the agreed form list of
'Transfer Date'
means [the close of business (which for this purpose shall be deemed to be [5 OR [insert time]] pm) on the Business Day before the Completion Date OR 9 am on the Completion Date OR [insert other time and date]];
'Transferring Employees'
(a) all and any employees of the Seller employed to work in the Business at Completion whose names are set out in Schedule 6 [apart from any who object to becoming employed by the Buyer as envisaged by Regulation 4(7) of TUPE] and
(b) all and any persons who would have been employees of the Seller employed to work in the Business at Completion had they not been unfairly dismissed in the circumstances described in Regulation 7 of TUPE;
'Transitional Services Agreement'
means the services agreement in the agreed form marked 'B' to be entered into by the Seller and the Buyer on C
means the Transfer of Undertakings (Protection of Employment) Regulations 2006 (SI );
means generally accepted accounting principles applied in the United K
'Unregistered IPR'
means all material unregistered Business Intellectual Property Rights owned or used by the Seller in relation to the Business [including OR being] all Business Intellectual Property Rights set out in Schedule 1Part B;
means United Kin
'VATA 1994'
means the Value Added Tax Act 1994;
'VAT Records'
means all the books and records required to be preserved by virtue of paragraph 6 of Schedule 11 to the VATA 1994 which relate to the Business and A
'Vehicles'
means the vehicles used by the Seller in the Business or owned by the Seller in connection with the Business as at the Transfer Date wherever situated [being OR including] those vehicles in Schedule 7;
'Warranties'
means the warranties [and representations] set out in Schedule 12 and Warran and
1.2 In this Agreement, unless the context otherwise requires:
1.2.1 if used, the words and expressions defined in sections 250 (director), 251 (shadow director), 390 (a company's financial year), 391 (accounting reference periods and accounting reference date), 540 (shares), 738 (debenture), 1161 (undertaking) and 1173 (minor definitions: general) of the CA 2006 have the same meanings in this A
1.2.2 each gender includ
1.2.3 the singular includes the p
1.2.4 references to this Agreement include its Schedules[ and Appendices];
1.2.5 references to clauses, sub-clauses, Schedules [and Appendices] are to clauses and/or sub-clauses of and Schedules [and/or Appendices] to this Agreement and references in a Schedule or part of a Schedule are to a paragraph of that Schedule or that part of that Schedule[ and references in an Appendix or part of an Appendix are to a paragraph of that Appendix or that part of that Appendix];
1.2.6 references to persons include individuals, unincorporated bodies and partnerships (in each case whether or not having a separate legal personality), governments, government entities, companies and corporations and any of their successors, permitted transferees or
1.2.7 the words &include&, &includes& and &including& are deemed to be followed by the words &without limitation&;
1.2.8 the words and phrases &other&, &including& and &in particular& or similar words shall not restrict the generality of any preceding words or be construed as being limited to the same class, acts, things or matters as the preceding words where a wider cons
1.2.9 an obligation not to do something includes an obligation not to cause or allow t
1.2.10 [the contents table and] the descriptive headings to clauses, Schedules, [Appendices] and paragraphs in this Agreement are included for convenience only, have no legal effect and shall be ignored in the interpretation of this A
1.2.11 where any obligation in this Agreement is expressed to be undertaken or assumed by any Party, that obligation is to be construed as including a requirement that the Party concerned exercises all rights and powers of control over the affairs of any other person which that Party is able to exercise (whether directly or indirectly) in order to secure performan
1.2.12 references to legislation [include any modification or re-enactment of it before the date of this Agreement OR include any re-enactment but exclude any modification of it after the date of this Agreement OR exclude any re-enactment or modification after the date of this Agreement OR include any modification or re-enactment of it but exclude any re-enactment or modification after the date of this Agreement to the extent they make any Party&s obligations more onerous or otherwise adversely affect the rights of any Party];
1.2.13 references to &law& includes any legislation, any common or customary law, constitution, decree, judgment, order, ordinance, treaty or other legislative measure in any jurisdiction and any directive, request, requirement, guidance or guideline (in each case, whether or not having the force of law but, if not having the force of law, compliance with which is in accordance with the general practice of persons to whom the directive, request, requirement, guidance or guideline is addressed);
1.2.14 references to this Agreement, any specified clause in this Agreement, any other document or any specified clause in any other document are to this Agreement, that document or the specified clause as in force for the time being and as amended, varied, novated or supplemented from time to time[ in accordance with the terms of the relevant document];
1.2.15 references to &agreement& mean any agreement or commitment whether conditional or unconditional and whether by deed, under hand,
1.2.16 references to books, records or other information include paper, electronically or magnetically stored data, film, microfilm, and informati
1.2.17 references to &writing& or &written& include faxes and any other method of reproducing words in a legible and non-transitory form [(excluding [email] [and telexes] [but including communications in Braille])];
1.2.18 a person shall be deemed to be &connected& with another if that person is connected with such other within the meaning of section 1122 of the Corporation Tax Act 2010;
1.2.19 references to &indemnify& and &indemnifying& any person against any matter or circumstance include indemnifying and keeping such person indemnified from and against all Losses which such person may suffer or incur in connection with such ma [and]
1.2.20 references to time shall mean London time, unless otherwise stated[; and OR . ]
1.2.21 [any English legal term for any legal document, action, remedy, judicial proceeding, court, official, or any other legal concept shall, in relation to any jurisdiction other than England and Wales, be deemed to include the term which most nearly approximates in that jurisdiction to the English legal term.]
1.3 If any provisions of the Schedules [or the Appendices] conflict with any of the other provisions of this Agreement that are not contained in the Schedules[ or the Appendices], the provisions of this Agreement that are not contained in the Schedules [or the Appendices] shall take precedence.
2 Sale and purchase of the Business and the Assets
此条款列明了买卖双方就出售、购买公司和公司所包含的资产达成的约定。　　......
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